{"id":56928,"date":"2025-09-29T22:34:53","date_gmt":"2025-09-29T17:04:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=56928"},"modified":"2025-09-29T22:34:53","modified_gmt":"2025-09-29T17:04:53","slug":"pre-ay-13-14-share-premium","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/pre-ay-13-14-share-premium\/","title":{"rendered":"pre AY 13-14 share premium"},"content":{"rendered":"<p>Can AO add share premium u\/s 68 when share capital for the same is not added ?<\/p>\n<p>any case law ?<\/p>\n<p>56[2]viib was non existent in earlier years !<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[596,620,218],"class_list":["post-56928","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-section-562viib","qa_tag-share-premium","qa_tag-unexplained-cash-credit"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/56928","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=56928"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56928"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=56928"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=56928"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=56928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}